Institutional and legal principles of fiscal regulation of the state's economic security

Abstract

The article examines current theoretical and methodological approaches to forming the institutional and legal foundations of fiscal regulation aimed at ensuring the economic security of the state. The relevance of the research is determined by the increasing threats to financial stability caused by geopolitical tensions, pandemics, military conflicts, and structural transformations in national economies. The analysis of domestic and international scientific literature has revealed that existing fiscal regulation models insufficiently ensure institutional accountability, transparency in public finance management, and long-term macroeconomic sustainability. The purpose of the article is to systematize the institutional components and legal mechanisms of fiscal policy in the context of strengthening economic security. The research analyzes the structure of the institutional mechanism, outlines the functions of state authorities, and identifies the role of fiscal instruments (taxes, budgetary transfers, debt operations) in crisis prevention. Particular attention is given to assessing the legal framework of fiscal regulation, including the Constitution of Ukraine, the Budget and Tax Codes, and relevant norms of international law. The study substantiates that effective fiscal regulation of economic security requires institutional coherence, high-quality legal support, the implementation of preventive anti-crisis instruments, and strengthened control over strategic flows of public finances. The conclusions offer directions for improving the effectiveness of fiscal influence through institutional innovation and adaptation of national legislation to contemporary global economic challenges.